A configuration exists for a semiconductor light emitting device such as a blue light or violet light emitting diode using a GaN semiconductor in which luminescent light is extracted via a transparent conductive film such as indium tin oxide (ITO) or the like. In order to improve light extraction efficiency it is important to reduce reflectivity at top and bottom interfaces of the transparent conductive film. There are demands for the realization of excellent electrical characteristics such as ohmic contact and high light extraction efficiency.